Bibliographic citations
Barboza, A., Espinoza, A. (2024). Mejora en la gestión de riesgos tributarios en la Empresa Constructora y Servicios E.I.R.L. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/683139
Barboza, A., Espinoza, A. Mejora en la gestión de riesgos tributarios en la Empresa Constructora y Servicios E.I.R.L. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/683139
@misc{renati/1032763,
title = "Mejora en la gestión de riesgos tributarios en la Empresa Constructora y Servicios E.I.R.L.",
author = "Espinoza Lopez, Astrid Camila",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The investigation was carried out with the objective of determining improvements in tax risk management in the Construction and Services company. To carry out this study, a type of research with a qualitative, phenomenological and ethnographic approach and design has been used. The data collection technique used was in-depth semi-structured interviews and documentary review of the topics discussed in the research; A guide or battery of questions was used to collect data. Likewise, a vertical, horizontal and Dupont analysis was carried out to have a clearer view of the company's financial situation. On the other hand, the work consists of three parts, first the presentation of the problem, which details the problem of the lack of internal control and its consequence. While, the second chapter consists of the theoretical framework of the company, conceptual issues and the definition of the problem, with the respective solution alternatives. Likewise, three solution alternatives were selected: risk and control matrix, preventive tax audit and tax outsourcing. In the last chapter, the viability of the alternatives is discussed, in which the alternative of the risk and control matrix was selected, with due support, and a risk and control matrix was proposed that could generate improvements in the company.
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